http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6/part/2

http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/part/2/crossheading/social-security-administration-northern-ireland-act-1992-c-8

Income Tax (Earnings and Pensions) Act 2003

An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.

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Statute Law Database

2024-05-20

Expert Participation

2024-04-06

Income Tax (Earnings and Pensions) Act 2003

s. 452(2)(aa)

Finance Act 2013

Sch. 23

para. 11

Sch. 23

para. 38

art. 2

Income Tax (Earnings and Pensions) Act 2003

s. 707A

Finance Act 2024

s. 36(4)

s. 36(5)

SCHEDULES

SCHEDULE 6Consequential Amendments

Part 2Other enactments

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

205

1

Section 139B(6) of the Social Security Administration (Northern Ireland) Act 1992 (effect of alterations affecting state pension credit) is amended as follows.

2

b) of the definition of “war disablement pension” for “subsection (1) of section 315 of the Income and Corporation Taxes Act 1988 (c. 1)” substitute “ any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 ”.

3

In paragraph (b) of the definition of “war widow’s or widower’s pension” for “section 315(2)(e) of the Income and Corporation Taxes Act 1988” substitute “ section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003 ”.

206

In section 142(5) of that Act (destination of national insurance contributions)—

a

in paragraph (c) for “emoluments” substitute “ general earnings ”;

b

in paragraph (ca) for “emoluments” substitute “ general earnings ”